Tax Changes 2025 vs 2026
Figures below are pulled from src/data/tax — the same constants the calculators use.
Ordinary tax rates (10%–37%) did not change; inflation adjusted many dollar thresholds.
Standard deduction — single
- 2025
- $15,750.00
- 2026
- $16,100.00
+$350.00
Standard deduction — married filing jointly
- 2025
- $31,500.00
- 2026
- $32,200.00
+$700.00
Standard deduction — head of household
- 2025
- $23,625.00
- 2026
- $24,150.00
+$525.00
Top of 10% bracket — single (taxable income)
- 2025
- $11,925.00
- 2026
- $12,400.00
+$475.00
Top of 22% bracket — single (taxable income)
- 2025
- $103,350.00
- 2026
- $105,700.00
+$2,350.00
Social Security wage base
- 2025
- $176,100.00
- 2026
- $184,500.00
+$8,400.00
Employee rate unchanged at 6.2%
Medicare employee rate
- 2025
- 1.45%
- 2026
- 1.45%
No change
Additional Medicare Tax remains 0.9% above statutory thresholds
401(k) elective deferral limit
- 2025
- $23,500.00
- 2026
- $24,500.00
+$1,000.00
401(k) catch-up (age 50+)
- 2025
- $7,500.00
- 2026
- $8,000.00
+$500.00
IRA contribution limit
- 2025
- $7,000.00
- 2026
- $7,500.00
+$500.00
HSA — self-only
- 2025
- $4,300.00
- 2026
- $4,400.00
+$100.00
HSA — family
- 2025
- $8,550.00
- 2026
- $8,750.00
+$200.00
Related: 2026 brackets explained · Standard deduction 2026 · Tax year comparison calculator